Table 5: Nebraska Corporation Income Tax Returns for Tax Year 2004, by Industy.
Nebraska Taxable Income Greater than Zero.          Nebraska Taxable Income Less or Equal to Zero. Liability 
  Federal Nebraska Nebraska 3800N   Federal Net Nebraska Nebraska 3800N after
Number of Taxable Inc. Taxable Inc. Tax Credit Number of Taxable Inc. Tax. Income Tax  Credit Credits/1/
Industry Corporations (1000'$) (1000'$) (1000'$) (1000'$) Corporations (1000'$) (1000'$) (1000'$) (1000'$) (1000'$)
Agriculture:                      
     Production 1,454 156,380 82,962 5,517 14 1,352 31,854 (84,721) 0 0 5,503
     Services 83 83,315 4,498 306 17 91 (29,957) (9,227) 0 0 289
     Other 5 448 533 37 0 12 (267) (197) 0 0 37
Mining 70 5,441,163 17,374 1,313 0 97 (689,483) (15,451) 0 0 1,313
Construction 472 684,363 39,826 2,821 52 612 (1,282,819) (299,305) 1 0 2,744
Manufacturing:                      
     Durable 334 15,383,305 100,817 7,590 956 387 4,480,066 (234,469) 1 0 6,634
     Non-Durable 170 37,341,407 171,546 13,266 687 190 (2,620,014) (72,286) 0 0 12,579
Trans.,Comm.&Pub.U.:                    
     Transportation 347 7,115,112 149,375 11,447 7,316 388 (10,770,321) (59,711) 0 0 4,129
     Communication 95 94,805 34,363 2,610 249 183 (17,771,357) (474,846) 0 0 2,361
     Elect.,Gas&San. 176 3,150,146 37,169 2,804 17 214 (945,038) (49,019) 0 0 2,787
Wholesale Trade:                      
     Durable 313 12,052,268 96,327 7,239 0 211 (49,266,217) (117,964) 0 0 7,238
     Non-Durable 142 56,044,992 73,118 5,392 982 145 5,256,922 (48,300) 0 0 4,410
Retail 1,012 30,172,601 388,514 29,730 2,203 1,187 (19,117,629) (207,470) 0 0 27,521
Fin.,Ins.@Real Estate:                    
     Insurance 267 28,388,564 277,982 21,526 1,804 304 11,073,102 (111,125) 54 0 19,722
     Other 532 11,285,287 195,240 14,960 7,273 738 (3,669,947) (740,088) 2 0 7,687
Services 1,500 20,345,462 284,481 21,323 2,660 2,273 (10,722,730) (335,284) 1 0 18,661
Not Classified: 1,587 151,715,324 562,135 42,505 489 2,310 (45,323,008) (1,610,677) 1 0 42,016
  Total 8,559 379,454,942 2,516,261 190,388 24,719 10,694 (141,366,844) (4,470,141) 59 0 165,632
/1/ Includes credit for in lieu of intangible tax paid.
Source: 2004 Nebraska Corporation Tax Data, Detail File, 08/29/06.